# The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, Regulation 5: Limitations on local authorities’ power to modify the application of these Regulations


The power conferred by regulation 4 does not permit a local authority to modify the discount provided for by regulation 3—
(a) beyond the percentages specified in regulation 6;
(b) for the classes of dwellings specified in Schedule 1;
(c) for a dwelling which is undergoing or requires major repair work to render it habitable, or which is undergoing structural alteration, during the period of 6 months beginning with the day on which that dwelling was purchased by the person who is liable to pay council tax in respect of that dwelling; or
(d) in a manner that treats unoccupied dwellings owned by a social landlord (within the meaning of section 165 of the Housing (Scotland) Act 2010) more favourably than other unoccupied dwellings solely on the ground of that ownership.

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Source: https://www.legislation.gov.uk/sdsi/2013/9780111018750/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-council-tax-variation-for-unoccupied-dwellings-scotland-regulations-2013/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.